Currently we have got about 200 quid, mainly in 50 ps and pound coins, and sadly yes we do have to pay VAT. Myself I own a VAT registered business but I fear Mr HMCE and his VATMEN would not consider a bolwing machine to be a useful aid in the supply of high level mamangment consultancy. We could turn a few of the players upside down in the changing room to get somw some more money though. a lot of them are rich and have good jobs doing things like tax and stuff in the City. These machines cost around 2 grand new right?